2023 Annual Comprehensive Report

Schedule 5 3 Page 2 of 2

Performing Arts Center Fund Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2023

Reconciliation of Modified Accrual Basis to Full Accrual Basis: Total Revenues

$ 31,808,539

Total Expenses

30,703,107

Excess of Revenues Over Expenses Before Other Financing Sources

1,105,432

Adjustment to Full Accrual Basis: Depreciation

(2,300,149) 307,974 1,350,000 281,987 (493,029) 55,883 (44,834) (53,533) (4,752)

Capital Outlay

Principal Maturities

Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Year

Pension Expense

Contributions Made to OPEB Plan in Current Fiscal Year

OPEB Expense

Compensated Absences

Capital Project Funds Net Revenue and Expenses

Income Before Transfers

$

204,979

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